Aminar, I'm still not entirely sure I understand your explanation. I think I understand generally what you're talking about, but I have no clue how it applies to the issue. I'm good at languages, but math is...not really terribly intuitive for me.
As far as the 27-28-29 issue goes, I see two possible 17's, one possible 18 and one possible 19. Not a lot, although again, this is a small sample size. If we ignore the 10-11-12 theory, there are two possible 27's and one possible 29. If we assume that 10-11-12 is a word, there is still one possible 27 (it could be interpreted as 1-2-7, 12-7, or 1-27). I'm not really sure we have enough data to draw a firm conclusion, although I will admit that the idea of a substitution with more than 27 letters is...highly implausible to say the least.
I don't think the location of the writing within the room has any particular significance to the meaning of the cipher...given the way the locations are described, it really sounds to me like Taravangian just wrote on every possible available writing surface, including the entire room and most of its furnishings. The two "ceiling rotation" epigraphs could possibly be connected, I suppose. The only other two connected Diagram epigraphs are the ones where you read the alternating letters of the paragraph and get two different messages, and the link there is much more obvious.
If anyone is curious, I went ahead and found a website that counts letters. Here are the frequency statistics for all of the other Taravangian epigraphs, except for the one that is comprised entirely of dates. (I excluded the attribution at the bottom of each quote, obviously.) Edit: Actually, you should probably use the other one. I forgot about taking out the Q/A's...
A 142
B 36
C 56
D 51
E 263
F 48
G 27
H 125
I 158
J 1
K 22
L 77
M 51
N 138
O 182
P 48
Q 3
R 115
S 150
T 211
U 67
V 22
W 48
X 2
Y 37
Z 1